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Taxation of inbound investment / [by] W.G. Williamson and R.A. Garland ; prepared for the Technical Committee on Business Taxation. : F21-4/96-12E-PDF

The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including, in particular, the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment, and compares the Canadian income tax regime with respect to such factors to those of the United Kingdom, the United States, Germany, Australia and the Netherlands.--Abstract

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.572349&sl=1

Renseignements sur la publication
Ministère/Organisme
  • Canada. Department of Finance.
TitreTaxation of inbound investment / [by] W.G. Williamson and R.A. Garland ; prepared for the Technical Committee on Business Taxation.
Titre de la série
  • Working paper 96-12
Type de publicationMonographie - Voir l'enregistrement principal
Langue[Anglais]
Autres langues publiées[Français]
FormatTexte numérique
Document électronique
Autres formats offertsTexte matériel-[Anglais]
Note(s)
  • "The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including, in particular, the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment, and compares the Canadian income tax regime with respect to such factors to those of the United Kingdom, the United States, Germany, Australia and the Netherlands."--Abstract.
Information sur la publication
  • Ottawa - Ontario : Finance Canada December 1996.
Description44p.tables
Numéro de catalogue
  • F21-4/96-12E-PDF
Descripteurs
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